NIM33608 - Persons going to and coming from abroad: Paying voluntary NICs - Going to work in countries not covered by the EC Regulations or a RA: Conditions of payment of voluntary Class 2 or 3 NICs

Regulation 148, Social Security (Contributions) Regulations 2001

A person is entitled to pay voluntary Class 2 or 3 NICs subject to the following conditions:

• that the payment is made within the periods specified in NIM25025 for Class 3, or NIM23650 for Class 2, and
• that the payment is made only to the extent to which it could have been made if the contributor had been present in Great Britain or Northern Ireland and otherwise entitled to make it.